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(一)设制的目的及依据 为了简化汇总和核算程序 提高工作效率,真实地反映业务结算的全貌和对应关系,便于复核,减少差错,堵塞漏洞,规范核算,提高管理水平。 依据权责发生制的要求、借贷记帐的规则和复式记帐法的原理,鉴于出院结算所涉及到的四个科目都是盘存或结算帐户,不参于成本核算,只用余额,无需累计。并参考了《科目汇总表》的格式和记帐方法,结合各科目的使用和对应关系而设制的。对医疗应收款的一级科目“出院病人欠费”另列了一栏。
(1) Purpose and Basis of Designing System In order to simplify the summary and accounting procedures and improve work efficiency, the overall picture and correspondence of the business settlement are truly reflected, which facilitates review, reduces errors, plugs loopholes, regulates accounting, and improves management. According to the requirements of accrual accounting system, the rules for loan bookkeeping and the principle of double-entry bookkeeping, the four accounts involved in discharge settlement are inventory or settlement accounts. They are not involved in cost accounting. They only use the balance and do not need to accumulate. . With reference to the format and billing method of the “Account Summary Sheet”, it is designed based on the use and correspondence of each subject. The first-level subjects of medical receivables are listed in the column “Arrears for patients discharged from hospital”.